民國112年 第2梯次 國貿業務乙級 學科
第73題
Which of the following statements are true?
題目
Which of the following statements are true?
- (1) If you are going to deal with your agent on a consignment basis, then the agent will not own the products you send but will sell them on a commission basis.
- (2) If an agent buys products on their own account, he/sh e will decide on resale prices and take the profits from his sales.
- (3) ''Forfeiting''is the process in which the firm buys the outstanding invoices of a manufacturer's customers, keeps the accounts, then obtains payment.
- (4) In non-recourse factoring, the factor will claim from the manufacturer if the customer cannot pay.
官方答案
(1) If you are going to deal with your agent on a consignment basis, then the agent will not own the products you send but will sell them on a commission basis.、(2) If an agent buys products on their own account, he/sh e will decide on resale prices and take the profits from his sales.
解析
寄售（consignment）下代理商並不取得貨物所有權，貨物售出後才按約定佣金結算，第1項正確。代理商若以自己名義買斷貨物，即自行訂定轉售價格、自負盈虧並賺取差價，性質上已屬買賣而非純代理，第2項正確。第3項所述買入應收帳款、代為記帳並收取貨款，是應收帳款收買（factoring）的內容；forfeiting 則是以無追索權方式買斷遠期信用狀或票據，兩者不同。第4項在無追索權的應收帳款收買中，factor 承擔買方信用風險，買方無力付款時不得回頭向製造商追償，故第4項錯誤。
AI 參考解析（推得答案已與官方答案比對一致），非官方公告內容，僅供備考參考。